Features of conducting an audit at the request of judicial and investigative authorities in agricultural organizations
Автор: Morozov I.P., Katkov Yu.N.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 5-2 (111), 2024 года.
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The article discusses the specifics of conducting audits in organizations of the agro-industrial complex (AIC) at the request of judicial and investigative authorities. The author defines the audit, provides the grounds for its appointment, and describes the stages of the audit, the rights and obligations of the audit participants. Special attention is paid to the specifics of auditing in agricultural organizations. In conclusion, the author of the article noted that conducting an audit at the request of judicial and investigative authorities is an important tool in the arsenal of law enforcement agencies, allowing them to effectively investigate economic crimes in agricultural organizations.
Audit, judicial and investigative authorities, agro-industrial complex, economic crimes, evidence, accounting documentation, inventory, audit report
Короткий адрес: https://sciup.org/170204716
IDR: 170204716 | DOI: 10.24412/2411-0450-2024-5-2-55-59